A focus is on the existing technical guidance, practical issues and then provides recommendation based on this issue. The background of consolidated return regulations and section 165 are discussed along with the application of gross receipts test on the intercompany transactions.BraithwaiteF.Howard...
9 RegisterLog in Sign up with one click: Facebook Twitter Google Share on Facebook Gross Also found in:Dictionary,Thesaurus,Medical,Financial,Acronyms,Idioms,Encyclopedia,Wikipedia. Related to Gross:grossly,definition Great; culpable; general; absolute. A thingin grossexists in its own right, and...
Shares will not be allotted to, a person who is or may be liable to stamp duty or stamp duty reserve tax under any of sections 67, 70, 93 and 96 of the Finance Act 1986 (depositary receipts and clearance services). If there are any such arrangements, or the settlement relates to any...